Current through Register Vol. 24-06, March 15, 2024
(1)
Introduction. This rule explains orders issued by the county
boards of equalization (board).
(2)
Other rules to reference. Readers may want to refer to other rules
for additional information, including:
(a)
WAC
458-14-095
Record of hearings.
(b) WAC
458-14-105
Hearings-Open sessions-Exceptions.
(3)
Definitions. The definitions
found in WAC
458-14-005 apply to
this rule.
(4)
Board
orders.
(a) All orders issued by a
board must be on a form provided or approved by the department and must state
the facts and evidence upon which the decision is based and the reason(s) for
the decision.
(b) All orders of the
board must be signed by the chairperson of the board, provided, that the
chairperson may, by written designation, authorize other members or the board
clerk to sign orders on behalf of the chairperson.
(c) An order issued by the board only applies
to the assessment year that was appealed to the board.
(5)
Valuation adjustments. If a
board adjusts or sustains the valuation of a parcel of real property or an item
of personal property, it must serve or mail notice of the board order to the
taxpayer and the assessor within forty-five days of the hearing.
(a) If the valuation is reduced, the new
valuation will take effect immediately, subject to the parties' right to appeal
the decision.
(b) If the valuation
is increased, the increased valuation will become effective thirty days after
the date of service or mailing of the order. However, if the taxpayer or
assessor files a timely appeal petition to the board of tax appeals, the
increase does not take effect until the board of tax appeals has issued its
decision.
(c) If the valuation is
increased without a petition having been filed, the increased valuation will
become effective thirty days after the date of service or mailing of the order
to the assessor and the taxpayer unless the assessor or taxpayer files a
petition with the board on or before the effective date of the order.
Statutory Authority:
RCW
84.08.010,
84.08.070, and
84.48.200. 06-13-034, §
458-14-116, filed 6/14/06, effective 7/15/06; 95-17-099, § 458-14-116,
filed 8/23/95, effective 9/23/95; 90-23-097, § 458-14-116, filed 11/21/90,
effective 12/22/90.
